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2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations
Subchapter B - Application of Withholding Provisions
Sec. 1462 - Withheld tax as credit to recipient of income
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| 26 U.S.C. § 1462 (2016) |
| ยง1462. Withheld tax as credit to recipient of income |
|
Income on which any tax is required to be withheld at the source under this chapter shall be included in the return of the recipient of such income, but any amount of tax so withheld shall be credited against the amount of income tax as computed in such return. |
|
(Aug. 16, 1954, ch. 736, 68A Stat. 360.) |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subchapter B - Application of Withholding Provisions Sec. 1462 - Withheld tax as credit to recipient of income |
| section 1462 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
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